Assistant Professor, Dept of Commerce, C.D.R.J.M., Butana, Gohana, Sonipat, India, Email Id: sdphougatmdu@gmail.com, Orcid: https://orcid.org/0000-0003-1382-4992
Online published on 15 September, 2025.
The objective of the research is to assess the fraud prevention and detection techniques and their level of effectiveness. Primary data has been collected from 560 internal auditors, independent external auditors, government auditors and forensic auditors. T- test has been applied to know the significance difference between the mostly used techniques and effective techniques as per auditors perception. The results indicate that a significance difference exists in fraud prevention and detection techniques auditors’ used and their effectiveness.
Fraud prevention, Fraud detection, Techniques, Perception, T-test
